Tunisia–Europe import-export VAT: the 2025 tax guide

The general framework

Tunisia-Europe trade falls under the extra-EU trade regime. From the EU side, it is classic import/export. From the Tunisian side, standard VAT is 19%, with reduced rates (13%, 7%) depending on products.

1. Importing from Tunisia into the EU

Import VAT: generalized reverse charge

Since 2022, import VAT is reverse-charged in France (CA3), Belgium (ET 14000 regime), and most EU countries. Concretely:

• You do not pay VAT at customs
• You declare and deduct it on the same monthly return
• Zero cash flow impact, massive simplification

Conditions

• Be VAT-registered in your country
• Hold a valid EORI number
• Mention your intra-community VAT number at customs

Customs duties

Thanks to the EU-Tunisia association agreement, most industrial products are duty-free. Conditions:

• Present an EUR.1 certificate (or invoice declaration for shipments < €6,000)
• Comply with preferential origin rules

2. Exporting to Tunisia

EU side: export exemption

Your sales to a Tunisian client are exempt from VAT as exports, provided you:

• Keep proof of exit from the EU (export SAD, transport document)
• Mention on the invoice: "VAT exemption — article 262-I of CGI (FR) / article 39, §1, 1° of VAT Code (BE)"

Tunisian side: VAT and import duties

Your Tunisian client will pay:

• 19% Tunisian VAT (reverse-charged if VAT-registered, otherwise in cash at customs)
• Customs duties variable (0 to 36% by nomenclature) — but 0% for most EU-origin products under the association agreement

Temporary admission regime

For industrial subcontracting (textile, components), the Tunisian temporary admission regime allows importing raw materials duty- and tax-free, processing them, and re-exporting with no taxation. Heavily used in textile contract manufacturing.

3. Compliant invoicing

Mandatory EU mentions:

• Your details + intra-community VAT number
• Client details + Tunisian tax ID
• Precise description + HS code
• Incoterm + place
• Exemption mention
• Currency (EUR or TND, watch fluctuations)

4. Classic pitfalls

• Forgetting EUR.1 at import: you pay full duties
• Wrong exemption mention on exports: VAT reassessment risk
• Confusing Tunisian and EU VAT: two distinct regimes
• Intra-group re-invoicing: watch transfer pricing (OECD documentation)

5. Practical case

French SME imports €50,000 of Tunisian textile (CIF Marseille):

• French VAT at 20%: €10,000 reverse-charged (declared and deducted on CA3)
• Customs duties: €0 (with EUR.1)
• Customs + freight forwarding fees: ~€600
• Cash immobilized: €600 (vs €10,600 without reverse charge before 2022)

Need tax guidance on your Tunisia-Europe flows? TuniTrade partners with specialized firms on both sides. Request a referral.